@article{oai:serve.repo.nii.ac.jp:00000792,
 author = {山田, ひとみ},
 issue = {第1号},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Nov},
 note = {第二次世界大戦後,GHQ/SCAPは財閥解体の目的のため,日本の会社に対し英文財務諸表の提出を求め,その際,財務諸表の雛形を付した「指示書」を交付した。この「指示書」の種類や内容については,充分には解明されていない。本稿では,GHQ/SCAPの一部局である,ESSが作成した文書から当該「指示書」を選別し,時系列整理を行った。その結果,従来,存在が判明していた2種類の「指示書」以外に,新たに5種類の「指示書」の存在が判明した。, After World War II, GHQ/SCAP demanded the presentation of English financial statements for the purpose of the dissolution of the zaibatsu, the big Japanese financial corporations, and issued ‘Instructions' (the term which I use to refer to these financial statements in this paper). The existence of these ‘Instructions' is all but unknown. In this report, I examine these ‘Instructions' through the analysis of the GHQ/SCAP (ESS) documents (ESS) which I have arranged in chronological order. As a result, rather than the two kinds of ‘Instructions' that have previously been recognized, the existence of five kinds of ‘Instructions', or ‘remits', becomes clear.},
 pages = {199--219},
 title = {GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して},
 volume = {第25巻},
 year = {2012},
 yomi = {ヤマダ, ヒトミ}
}